Massachusetts General Laws
Title IX - Taxation
Chapter 60 - Collection of Local Taxes

Section 2b - Municipal Taxes; Collection Services; Agreements; Compensation; Reports; Accounting - Section 2B. For the purposes of collecting municipal taxes, the...

Section 2c - Assignment or Transfer of Tax Receivables; Conditions of Sale; Limitations - Section 2C. (a) For the purposes of this section, the...

Section 3 - Tax Bills; Notices; Affidavits of Sending - Section 3. The collector shall immediately, after receiving a tax...

Section 3a - Form of Bill or Notice; Electronic Format; Notices for Rates of Utility Fees; Nonpolitical Municipal Informational Material - Section 3A. (a) Each bill or notice shall be in...

Section 3c - City or Town Scholarship Fund; Donation; Deposits; Distribution - Section 3C. Any city or town which accepts the provisions...

Section 3d - City or Town Aid to Elderly and Disabled Taxation Fund; Voluntary Check Off Donations - Section 3D. A city or town which accepts the provisions...

Section 3e - Application of Partial Payments - Section 3E. Partial payments of bills for taxes, excises or...

Section 3f - Voluntary Donation to Municipal Veterans Assistance Fund by Designation on Municipal Property Tax or Motor Vehicle Excise Bills - Section 3F. A city, town or district that accepts this...

Section 6 - Books or Electronically Prepared Records Containing Tax Lists; Duty to Keep - Section 6. The collector shall make and keep the book,...

Section 7 - Cash Books - Section 7. He shall also keep a cash book, in...

Section 8 - Collector's Books as Municipal Property; Open to Examination - Section 8. All books kept by the collector, which shall...

Section 12 - Custody of Books, etc.; Demand - Section 12. A town clerk or an assessor, having knowledge...

Section 13 - Necessity and Duty to Give Bond - Section 13. The collector shall, before the commitment to him...

Section 14 - Special Collector; Bond - Section 14. In towns, not cities, if, at the expiration...

Section 15 - Fees of Collector - Section 15. The following interest, charges and fees, and no...

Section 15b - Tax Title Collection Revolving Fund - Section 15B. (a) Notwithstanding sections 53 and 55 of chapter...

Section 16 - Demand for Payment of Tax Prior to Sale of Land, Distraining of Goods or Arrest; Statement of Amount - Section 16. The collector shall, before selling the land of...

Section 17 - Unpaid Taxes; Collection - Section 17. If any tax, betterment or special assessment remains...

Section 19 - Special Warrant for Distress or Imprisonment Without Demand, and for Acceptance of Early Payments - Section 19. If the assessors are of the opinion that...

Section 20 - Certificate of Abatement - Section 20. If a person claims the benefit of an...

Section 21 - Error in Name of Person; Collection From Intended Persons - Section 21. If, in the assessors' lists or in their...

Section 22 - Partial Payments - Section 22. After the commitment of a tax, including assessments...

Section 22a - Separate Tax Bills or Notices; Partial Payments on Account; Receipts - Section 22A. The collector may, and shall at the request...

Section 23 - Filing Certificates; Releasing Liens, Etc. - Section 23. The collector of taxes for any city, or...

Section 23a - Certificate of Liens; Fee Schedule; Acceptance of Section Prior to Jan. 1, 1988 - Section 23A. In any city or town accepting the provisions...

Section 23b - Certificate of Liens; Fee Schedule - Section 23B. In any city or town accepting the provisions...

Section 24 - Levy by Distress or Seizure and Sale; Exemptions - Section 24. If a person refuses or neglects to pay...

Section 25 - Detention of Goods Distrained; Notice; Sale - Section 25. The collector may keep the goods distrained, at...

Section 26 - Adjournment; Notice - Section 26. The collector may once adjourn such sale for...

Section 27 - Levy of Tax on Land by Distress of Stock and Produce - Section 27. If a person is taxed for land in...

Section 28 - Accounting for Surplus - Section 28. The collector shall upon demand give a written...

Section 29 - Issuance of Warrant to Collect; Hearing; Imprisonment - Section 29. If a person refuses or neglects to pay...

Section 30 - Certificate of Commitment - Section 30. A collector who commits a person to jail...

Section 31 - Release of Imprisoned Taxpayers; Proceedings - Section 31. The notice required by chapter two hundred and...

Section 32 - Liability of Collector for Taxes, etc., After Discharge - Section 32. The collector shall be liable for the tax...

Section 33 - Aiding Collector - Section 33. A collector who is resisted or impeded in...

Section 34 - Warrants; Release After Service; Rearrest - Section 34. If a tax assessed upon a person remains...

Section 34a - Bond; Release of Delinquent Taxpayer From Custody - Section 34A. A person shall not be committed to jail...

Section 35 - Actions Against Delinquent Taxpayers - Section 35. If a tax which has been committed to...

Section 36 - Collection From Decedents' Estates - Section 36. If a person assessed for a tax dies...

Section 37 - Lien of Taxes on Land; Duration; Sale; Title - Section 37. Taxes assessed upon land, including those assessed under...

Section 37a - Sales, etc., That Cannot Be Legally Made; Statements by Collectors - Section 37A. If at any time while a lien established...

Section 37b - Certification of Amounts Necessary for Taking Land Under Sec. 37 - Section 37B. The collector of taxes shall certify in writing...

Section 38 - Mortgagees; Notice Requiring Demand for Payment - Section 38. If a mortgagee of land situated in the...

Section 39 - Service of Tax Notice; Designating Place - Section 39. If a mortgagee or an owner of land...

Section 40 - Notice of Sale; Contents - Section 40. The collector shall give notice by publication of...

Section 41 - Description in Case of Change of Local Name - Section 41. If land to be sold is situated in...

Section 42 - Notice of Sale; Posting - Section 42. The collector shall, fourteen days before the sale,...

Section 43 - Conduct of Sale, Etc. - Section 43. If the taxes are not paid, the collector...

Section 44 - Adjournment - Section 44. The collector may adjourn the sale from time...

Section 45 - Collector's Deed; Contents; Effect - Section 45. The collector shall execute and deliver to the...

Section 46 - Defective Titles; Reimbursement of Purchasers; Reassessment - Section 46. If it subsequently appears that, by reason of...

Section 47 - Tax Title Owners; Filing Required Statements - Section 47. Whoever has a title to land under a...

Section 48 - Insufficient Bids; Municipality as Purchaser; Collector's Duties - Section 48. If at the time and place of sale...

Section 49 - Purchase Price Unpaid; Validity of Sale - Section 49. If the purchaser fails to pay the collector...

Section 50 - Municipalities as Purchasers; Deeds; Tax Title Accounts; Foreclosures - Section 50. If the town becomes the purchaser, the deed...

Section 50a - Municipalities; Land Held Under Tax Sales; Protecting Interests - Section 50A. In the event of the filing of a...

Section 50b - Municipalities; Foreclosure Proceedings; Appropriations - Section 50B. Every city or town shall include in its...

Section 51 - Several Parcels of Small Value; Sale Together - Section 51. If unimproved and unoccupied land does not exceed...

Section 52 - Management and Sale of Land Acquired for Taxes - Section 52. Cities and towns may make regulations for the...

Section 53 - Taking for Taxes; Notice - Section 53. If a tax on land is not paid...

Section 54 - Instrument of Taking; Form; Contents; Effect - Section 54. The instrument of taking shall be under the...

Section 55 - Fees for Taking - Section 55. If land has been so taken there shall...

Section 56 - Taking in Name of One of Several Owners; Extent of Taking - Section 56. The assessment, sale or taking may be made...

Section 57 - Affidavit of Collector, etc.; Evidence - Section 57. The affidavit of the collector, deputy collector or...

Section 57a - Payment by Check or Electronic Funds Transfer Not Duly Paid; Penalty - Section 57A. If any check or electronic funds transfer in...

Section 58 - Payments by Mortgagee; Addition to Debt - Section 58. If the whole or any portion of a...

Section 59 - Payments by Mortgagors or Mortgagees - Section 59. If a tax on land is assessed to...

Section 60 - Payments by Other Than Fee Owners - Section 60. If a person other than the owner of...

Section 61 - Taxes Subsequent to Sale or Taking - Section 61. Whenever a town shall have purchased or taken...

Section 61a - Lands Subject to Tax Titles Held by Municipalities; Taking for Nonpayment of Taxes - Section 61A. Anything contained in section sixty-one to the contrary...

Section 62 - Land Taken or Sold for Taxes; Redemption - Section 62. Any person having an interest in land taken...

Section 62a - Municipalities; Payment Agreements - Section 62A. Municipalities may by bylaw or ordinance authorize payment...

Section 63 - Payments to Treasurer Instead of Purchaser; Certificate of Release - Section 63. The treasurer shall receive money paid to him...

Section 64 - Absolute Title After Foreclosure - Section 64. The title conveyed by a tax collector's deed...

Section 65 - Rights of Redemption; Petition for Foreclosure; Legal Fees - Section 65. Except as provided in section sixty-two, whoever then...

Section 66 - Title Examinations; Notice - Section 66. Upon the filing of such a petition the...

Section 67 - Default - Section 67. After the return day fixed, to be at...

Section 68 - Answer; Offer of Redemption; Hearing - Section 68. Any person claiming an interest, on or before...

Section 69 - Decree Barring Redemption; Vacating Decree; Petition - Section 69. If a default is entered under section sixty-seven,...

Section 69a - Decree Barring Redemption; Time for Vacating Decree Entered by Person Other Than Petitioner - Section 69A. No petition to vacate a decree of foreclosure...

Section 70 - Validity of Title; Questioning; Decree of Court - Section 70. If a person claiming an interest desires to...

Section 71 - Jury Trials; Waiver; Framing Issues - Section 71. Any party may claim a jury trial on...

Section 72 - Questions of Law Reported - Section 72. Questions of law may be reported by the...

Section 73 - Costs and Fees; Deposit by Petitioner - Section 73. The petitioner, at the time of filing his...

Section 75 - Practice and Procedure - Section 75. Practice and procedure under sections sixty-four to seventy-three,...

Section 76 - Jurisdiction of Land Court; Petition for Redemption - Section 76. In addition to its jurisdiction to allow a...

Section 76a - Partial Redemption; Divided Lands - Section 76A. If real estate has been divided by sale,...

Section 76b - Errors or Irregularities in Water, Sewer Use or Municipal Light Rates and Charges - Section 76B. Errors or irregularities in respect to water, sewer...

Section 76c - Tax Titles Held by Towns; Notice of Assignments, Redemptions or Foreclosures - Section 76C. Whenever a tax title held by a town...

Section 77 - Foreclosure by Municipalities; Tax Titles; Covenants Calling for Money Payments by Owners - Section 77. After foreclosure by a town of the rights...

Section 77a - Sale by Municipalities; Land Acquired Through Foreclosure; Recording Deeds - Section 77A. In case of the sale of land acquired...

Section 77b - Management, Sale, or Lease by Municipalities; Land Acquired Through Foreclosure or Under Sec. 80; Notice - Section 77B. The mayor of any city or the selectmen...

Section 77c - Deeds Accepted by Municipalities in Lieu of Foreclosure; Taxes - Section 77C. Cities and towns, acting through their legislative bodies,...

Section 79 - Sale Without Foreclosure; Inquiries - Section 79. After ninety days from the taking or purchase...

Section 80 - Lack of or Inadequate Bids; Sales Without Foreclosure - Section 80. If no person bids at such a sale...

Section 80a - Title to Land Conveyed Under Sec. 79 or Sec. 80; Questioning Barred - Section 80A. Any person, having a right of redemption or...

Section 80b - Title Acquired Under Sec. 79 or Sec. 80; Petition to Establish; Procedure - Section 80B. The holder of a title acquired under section...

Section 80c - Title to Land Conveyed Under Sec. 79 or Sec. 80; Curing Defects - Section 80C. When any city or town has conveyed or...

Section 81a - Land With Unoccupied Buildings; Inspection; Abandonment; Foreclosure of Rights of Redemption - Section 81A. Whenever a city or town shall have purchased...

Section 81b - Purchase of Land or Taking of Land for Nonpayment of Taxes Under Sec. 43 or Sec. 53; Redemption Amount Exceeds Assessed Value; Foreclosure of Rights of Redemptions - Section 81B. Whenever a city or town shall have purchased...

Section 82 - Notice to Holder of Invalid Tax Title; Release of Interest - Section 82. If a collector has reasonable cause to believe...

Section 83 - Failure to Release Interest; Recording Affidavit of Notice by Collector - Section 83. If, within thirty days after such notice, such...

Section 84 - Reassessment or Collection of Taxes Where Title Invalid; Disclaimer by Municipality of Title - Section 84. If the collector has reasonable cause to believe...

Section 84a - Certificates of Invalidity; Refunds to Tax Holders - Section 84A. If a tax title is for any reason...

Section 85 - Taxes Paid by Co-Tenants; Lien on Co-Tenants' Interest - Section 85. A tenant in common or joint tenant, who...

Section 86 - Enforcement of Lien of Co-Tenant - Section 86. Such lien may be enforced in the manner...

Section 87 - Directions to Collectors; Ordinances or By-Laws - Section 87. A city or town may, by ordinance or...

Section 88 - Tax Lists and Warrants; Posting by Sheriff or Deputies - Section 88. When the tax list and warrant of the...

Section 89 - Fees of Sheriff for Collecting Taxes - Section 89. If a person pays his tax within said...

Section 90 - Treasurer as Collector; Warrants - Section 90. If a city or town appoints its treasurer...

Section 91 - Foreign Corporation; Non-Resident; Failure to Pay Taxes; Restraint on Business - Section 91. When any foreign corporation or non-resident person, doing...

Section 92 - Deputy Collectors; Appointment and Removal; Bookkeeping; Reports; Deposit and Transfer of Funds - Section 92. Any officer authorized to collect taxes may appoint...

Section 93 - Money Due Taxpayer From Municipalities; Withholding for Delinquent Taxes - Section 93. The treasurer or other disbursing officer of any...

Section 94 - Accounts and Receipts of Collectors; Exhibiting on Request of Municipal Officers - Section 94. The aldermen or selectmen may require the collector...

Section 95 - Credits and Payments to Collectors - Section 95. The collector shall be credited with all sums...

Section 96 - Removal of Collectors - Section 96. If a collector becomes incapacitated by reason of...

Section 97 - Accounts, Records, etc., of Collectors; Audits; Deposit With Assessors; Uncollected Tax Lists - Section 97. If a collector ceases to hold the office...

Section 98 - Back Taxes; Actions to Recover - Section 98. No action to recover back a tax shall...

Section 99 - Collectors; Failure to Exhibit Accounts or Receipts - Section 99. A collector who neglects or refuses to exhibit...

Section 100 - Collectors; Failure to Turn Over Accounts - Section 100. Violation by a collector, former collector, or an...

Section 101 - Violations of Sec. 12 - Section 101. Violation of section twelve by a person of...

Section 102 - Collectors; Violations of Sec. 2 or Sec. 8 - Section 102. Violation by a collector of section two or...

Section 103 - Failure to Aid Collector - Section 103. Whoever refuses or neglects to aid a collector...

Section 104 - Exorbitant Redemption Charges - Section 104. Violation by any person of the last sentence...

Section 105 - Forms - Section 105. Forms to be used in proceedings for the...

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Massachusetts General Laws Title IX - Taxation Chapter 60 - Collection of Local Taxes

Massachusetts General Laws
Title IX - Taxation
Chapter 60 - Collection of Local Taxes